I
118TH CONGRESS
2D SESSION H. R. 7849
To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to require the President to establish an individual household disaster mitigation program, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 29, 2024
Mr. T HOMPSON of California (for himself and Mr. L AMALFA) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Robert T. Stafford Disaster Relief and Emer- gency Assistance Act to require the President to establish an individual household disaster mitigation program, and for other purposes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Disaster Resiliency and 4 Coverage Act of 2024’’. 5
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SEC. 2. INDIVIDUAL HOUSEHOLD DISASTER MITIGATION 1
PROGRAM. 2
Title II of the Robert T. Stafford Disaster Relief and 3 Emergency Assistance Act (42 U.S.C. 5131 et seq.) is 4
amended by adding at the end the following: 5
‘‘SEC. 206. INDIVIDUAL HOUSEHOLD DISASTER MITIGATION 6
PROGRAM. 7
‘‘(a) E STABLISHMENT.—The President shall estab-8
lish a program to provide grants to States and Indian trib-9 al governments for qualifying pre-disaster mitigation ac-10 tivities on individual residential households that are at risk 11 of being damaged by a major disaster. 12
‘‘(b) E STABLISHMENT OF ELIGIBLE DISASTER 13
AREAS.—In carrying out the program under this section, 14 the President shall— 15
‘‘(1) establish eligible disaster areas, in con-16
sultation with States, that the President determines 17 to be at risk of a natural hazard, including— 18
‘‘(A) a description of the type, likelihood, 19
and severity of each potential natural hazard 20
affecting each such risk area; and 21
‘‘(B) by taking into account previously de-22
clared major disasters impacting such areas; 23
and 24
‘‘(2) provide technical assistance to the States 25
or Indian tribal governments in developing the plan 26
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described in subsection (c) and administering grants 1
provided for individual households under the pro-2
gram. 3
‘‘(c) P LAN FOR ELIGIBLE ACTIVITIES.—To be eligi-4
ble for a grant under this section, a State or Indian tribal 5 government shall submit to the President a plan that in-6 cludes— 7
‘‘(1) each disaster risk area established by the 8
President under subsection (b) in which the State or 9
Indian tribal government proposes to provide funds 10
under the program; 11
‘‘(2) an assessment of the status of the avail-12
ability and affordability of homeowner insurance cov-13 erage in each such risk area; 14
‘‘(3) a list of each qualifying mitigation activity 15
that is eligible for funds in each such risk area; 16
‘‘(4) the criteria by which a State or Indian 17
tribal government will evaluate applicants, which 18
shall include consideration of the household income 19
of the applicant and whether the residence is located 20 in a Community Disaster Resilience Zone; and 21
‘‘(5) a financial plan that includes maximum 22
amounts available to a household for each qualifying 23 mitigation activity. 24
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‘‘(d) C ONSULTATION.—In establishing the program 1
under this section, the President shall consult with the Di-2 rector of the Federal Insurance Office to determine what 3 qualifying mitigation activities are likely to incentivize 4 homeowner insurance companies to offer, or increase cov-5 erage of, homeowners insurance to households located in 6 eligible disaster areas. 7
‘‘(e) LIMITATIONS.— 8
‘‘(1) HIGH-RISK AREAS .—Funds provided under 9
this section may only be used in eligible disaster 10
areas that the State or Indian tribal government de-11
termines are at a high risk of experiencing a major 12
disaster for the major disaster that presents such a 13 risk. 14
‘‘(2) L IMITATION BASED ON ADJUSTED GROSS 15
INCOME.—An individual shall not be eligible to re-16
ceive a grant under this section if the adjusted gross 17 income of such individual exceeds $250,000 18
($500,000 in the case of a joint tax return) for the 19 taxable year ending in the calendar year immediately 20 preceding the calendar year with respect to which a 21
grant application is filed. 22
‘‘(3) D EFINITION OF ADJUSTED GROSS IN -23
COME.—In this section, the term ‘adjusted gross in-24
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come’ has the meaning given such term in section 1
62(a) of the Internal Revenue Code of 1986. 2
‘‘(f) MULTI-TIERED MITIGATION STANDARDS.— 3
‘‘(1) I N GENERAL .—The President, acting 4
through the Administrator of the Federal Emer-5
gency Management Agency, shall establish mitiga-6
tion standards for individual households that carry 7
out each type of qualifying mitigation activity eligi-8 ble for funds under the program, which may include 9
a multi-tiered standard. 10
‘‘(2) C ONSIDERATION.—In establishing the 11
mitigation standards under paragraph (1), the 12
President, acting through the Administrator— 13
‘‘(A) may consider any standards estab-14
lished by— 15
‘‘(i) Insurance Institute for Business 16
and Home Safety; and 17
‘‘(ii) any other standard-issuing entity 18
determined appropriate; and 19
‘‘(B) may— 20
‘‘(i) adopt a standard considered 21
under subparagraph (A); or 22
‘‘(ii) establish alternative standards. 23
‘‘(g) G UIDANCE TO INSURANCE PROVIDERS.—To be 24
eligible for a grant under the program under this section, 25 VerDate Sep 11 2014 18:53 Apr 14, 2024 Jkt 049200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H7849.IH H7849ssavage on LAPJG3WLY3PROD with BILLS 6 •HR 7849 IH
a State or Indian tribal government shall establish, and 1 make available to the public, guidance to insurance pro-2 viders that includes suggested incentives for households 3 that carry out disaster mitigation activities under the pro-4 gram, including— 5
‘‘(1) the mitigation standards established under 6
subsection (f); 7
‘‘(2) increased eligibility for insurance coverage; 8
and 9
‘‘(3) discounts for households that carry out 10
such mitigation activities. 11
‘‘(h) MAXIMUM AMOUNTS.—A State or Indian tribal 12
government may not provide more than an amount of 13
$10,000, not to exceed the actual cost of mitigation activi-14 ties, to any individual household under the program. Such 15 amount shall be increased yearly to reflect any increase 16 in the Consumer Price Index. 17
‘‘(i) G ROSS INCOME.—For purposes of the Internal 18
Revenue Code of 1986, gross income shall not include 19 amounts provided under this section. 20
‘‘(j) D EFINITION OF QUALIFYING MITIGATION AC-21
TIVITY.—In this section, the term ‘qualifying mitigation 22 activity’ means an activity relating to a housing unit— 23 ‘‘(1) for property to— 24
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‘‘(A) improve the strength of a roof deck 1
attachment; 2
‘‘(B) create a secondary water barrier to 3
prevent water intrusion or mitigate against po-4
tential water intrusion from wind-driven rain; 5
‘‘(C) improve the durability, impact resist-6
ance (not less than class 3 or 4 rating), or fire 7
resistance (not less than class A rating) of a 8
roof covering; 9
‘‘(D) brace gable-end walls; 10
‘‘(E) reinforce the connection between a 11
roof and supporting wall; 12
‘‘(F) protect openings from penetration by 13
wind-borne debris; 14
‘‘(G) protect exterior doors and garages 15
from natural hazards; 16
‘‘(H) complete measures contained in the 17
publication of the Federal Emergency Manage-18
ment Agency entitled ‘Wind Retrofit Guide for 19
Residential Buildings’ (P–804); 20
‘‘(I) elevate the qualified dwelling unit, as 21
well as utilities, machinery, or equipment, above 22
the base flood elevation or other applicable min-23
imum elevation requirement; 24
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‘‘(J) seal walls in the basement of the 1
qualified dwelling unit using waterproofing com-2
pounds; or 3
‘‘(K) protect propane tanks or other exter-4
nal fuel sources; 5
‘‘(2) to install— 6
‘‘(A) check valves to prevent flood water 7
from backing up into drains; 8
‘‘(B) flood vents, breakaway walls or open 9
lattice for homes located in V zones; 10
‘‘(C) a stormwater drainage system or im-11
prove an existing system; 12
‘‘(D) natural or nature-based features for 13
flood control, including living shorelines; 14
‘‘(E) roof coverings, sheathing, flashing, 15
roof and attic vents, eaves, or gutters that con-16
form to ignition-resistant construction stand-17
ards; 18
‘‘(F) wall components for wall assemblies 19
that conform to ignition-resistant construction 20
standards; 21
‘‘(G) a wall-to-foundation anchor or con-22
nector, or a shear transfer anchor or connector; 23
‘‘(H) wood structural panel sheathing for 24
strengthening cripple walls; 25
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‘‘(I) anchorage of the masonry chimney to 1
the framing; 2
‘‘(J) prefabricated lateral resisting sys-3
tems; 4
‘‘(K) a standby generator system con-5
sisting of a standby generator and an automatic 6
transfer switch; 7
‘‘(L) a storm shelter that meets the design 8
and construction standards established by the 9
International Code Council and the National 10
Storm Shelter Association (ICC–500), or a safe 11
room that satisfies the criteria contained in— 12
‘‘(i) the publication of the Federal 13
Emergency Management Agency entitled 14
‘Safe Rooms for Tornadoes and Hurri-15
canes’ (P–361); or 16
‘‘(ii) the publication of the Federal 17
Emergency Management Agency entitled 18
‘Taking Shelter from the Storm’ (P–320); 19
‘‘(M) a lightning protection system; 20
‘‘(N) exterior walls, doors, windows, or 21
other exterior dwelling unit elements that con-22
form to ignition-resistant construction stand-23
ards; 24
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‘‘(O) exterior deck or fence components 1
that conform to ignition-resistant construction 2
standards; 3
‘‘(P) structure-specific water hydration 4
systems, including fire mitigation systems such 5
as interior and exterior sprinkler systems; 6
‘‘(Q) flood openings for fully enclosed 7
areas below the lowest floor of the dwelling 8
unit; 9
‘‘(R) lateral bracing for wall elements, 10
foundation elements, and garage doors or other 11
large openings to resist seismic loads; or 12
‘‘(S) automatic shutoff valves for water 13
and gas lines; or 14
‘‘(3) for services or equipment to— 15
‘‘(A) create buffers around the qualified 16
dwelling unit through the removal or reduction 17
of flammable vegetation, including vertical 18
clearance of tree branches; 19
‘‘(B) create buffers around the dwelling 20
unit through— 21
‘‘(i) the removal of exterior deck or 22
fence components or ignition-prone land-23
scape features; or 24
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‘‘(ii) replacement of the components 1
or features described in clause (i) with 2
components or features that conform to ig-3
nition-resistant construction standards; 4
‘‘(C) perform fire maintenance procedures 5
identified by the Federal Emergency Manage-6
ment Agency or the United States Forest Serv-7
ice, including fuel management techniques such 8
as creating fuel and fire breaks; or 9
‘‘(D) replace flammable vegetation with 10
less flammable species; 11
‘‘(4) for property relating to satisfying the 12
standards required for receipt of a FORTIFIED 13
designation from the Insurance Institute for Busi-14
ness and Home Safety, provided that the qualified 15
dwelling unit receives such designation following in-16 stallation of such property; or 17
‘‘(5) for any other hazard mitigation activity 18
which has been identified by the President, in con-19
sultation with the Administrator of the Federal 20
Emergency Management Agency, for mitigation of a 21
natural hazard.’’. 22
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SEC. 3. EXCLUSION OF AMOUNTS RECEIVED FROM STATE- 1
BASED CATASTROPHE LOSS MITIGATION 2
PROGRAMS. 3
(a) I N GENERAL.—Section 139 of the Internal Rev-4
enue Code of 1986 is amended by redesignating subsection 5 (h) as subsection (i) and by inserting after subsection (g) 6 the following new subsection: 7
‘‘(h) STATE-BASED CATASTROPHE LOSS MITIGATION 8
PROGRAMS.— 9
‘‘(1) I N GENERAL .—Gross income shall not in-10
clude any amount received by an individual as a 11
qualified catastrophe loss mitigation payment under 12
a program established or administered by a State, or 13 a political subdivision or instrumentality thereof, for 14 the purpose of making such payments. 15
‘‘(2) Q UALIFIED CATASTROPHE LOSS MITIGA -16
TION PAYMENT .—For purposes of this section, the 17
term ‘qualified catastrophe loss mitigation payment’ 18 means any amount which is received by an indi-19
vidual to make improvements to such individual’s 20
residence for the sole purpose of hazard mitigation 21
with respect to such residence. 22
‘‘(3) N O INCREASE IN BASIS .—Rules similar to 23
the rules of subsection (g)(3) shall apply in the case 24 of this subsection.’’. 25
(b) CONFORMING AMENDMENTS.— 26
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(1) Section 139(d) is amended by striking ‘‘and 1
qualified’’ and inserting ‘‘, qualified catastrophe 2
mitigation payments, and qualified’’. 3
(2) Section 139(i) (as redesignated by sub-4
section (a)) is amended by striking ‘‘or qualified’’ 5
and inserting ‘‘, qualified catastrophe mitigation 6
payment, or qualified’’. 7
(c) E FFECTIVE DATE.—The amendments made by 8
this section shall apply to taxable years beginning after 9 December 31, 2024. 10
SEC. 4. EXCLUSION FROM GROSS INCOME OF CERTAIN 11
EMERGENCY AGRICULTURAL ASSISTANCE. 12
(a) I N GENERAL.—Section 139 of the Internal Rev-13
enue Code of 1986, as amended by the preceding provi-14 sions of this Act, is amended by redesignating subsection 15 (i) as subsection (j) and by inserting after subsection (h) 16 the following new subsection: 17
‘‘(i) C ERTAIN AGRICULTURAL ASSISTANCE.—For 18
purposes of this section, the term ‘qualified disaster relief 19 payment’ shall include any assistance received under any 20 of the following: 21
‘‘(1) Assistance received under the Wildfires 22
and Hurricanes Indemnity Program Plus under sub-23
part O of part 760 of title 7, Code of Federal Regu-24
lations. 25
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‘‘(2) Assistance received under section 1501 of 1
the Agricultural Act of 2014 (7 U.S.C. 9081). 2
‘‘(3) Noninsured crop assistance under section 3
196 of the Federal Agriculture Improvement and 4
Reform Act of 1996 (7 U.S.C. 7333). 5
‘‘(4) Assistance under a food assistance pro-6
gram under part 9 of title 7, Code of Federal Regu-7
lations. 8
‘‘(5) Assistance under title IV of the Agricul-9
tural Credit Act of 1978 (16 U.S.C. 2201 et seq.). 10
‘‘(6) Assistance under the Quality Loss Assist-11
ance Program.’’. 12
(b) E FFECTIVE DATE.—The amendments made by 13
this section shall apply to taxable years beginning after 14 December 31, 2024. 15
SEC. 5. CREDIT FOR DISASTER MITIGATION EXPENDI-16
TURES. 17
(a) I N GENERAL.—Subpart B of part IV of sub-18
chapter A of chapter 1 of the Internal Revenue Code of 19 1986 is amended by inserting after section 27 the fol-20 lowing new section: 21
‘‘SEC. 28. DISASTER MITIGATION EXPENDITURES. 22
‘‘(a) IN GENERAL.—There shall be allowed as a cred-23
it against the tax imposed by this chapter for the taxable 24 year an amount equal to 30 percent of the expenditures 25 VerDate Sep 11 2014 18:53 Apr 14, 2024 Jkt 049200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H7849.IH H7849ssavage on LAPJG3WLY3PROD with BILLS 15 •HR 7849 IH
paid for qualifying mitigation activities paid or incurred 1 by the taxpayer during such taxable year with respect to 2 real property owned or leased by the taxpayer. 3
‘‘(b) Q UALIFIED DISASTER MITIGATION ACTIVI-4
TIES.—For purposes of this section— 5
‘‘(1) Q UALIFYING MITIGATION ACTIVITY .—The 6
term ‘qualifying mitigation activity’ has the meaning 7 given such term in section 206(j) of the Robert T. 8
Stafford Disaster Relief and Emergency Assistance 9
Act. 10
‘‘(2) T REATMENT OF REIMBURSEMENTS .—Any 11
amount originally paid or incurred by the taxpayer 12
which is reimbursed by a State under a qualified 13
State disaster mitigation program shall be treated as 14 paid by such State (and not by such taxpayer). 15
‘‘(c) APPLICATION WITH OTHER CREDITS.— 16
‘‘(1) B USINESS CREDIT TREATED AS PART OF 17
GENERAL BUSINESS CREDIT .—So much of the credit 18
which would be allowed under subsection (a) for any 19
taxable year (determined without regard to this sub-20
section) that is attributable to expenditures made in 21 the ordinary course of the taxpayer’s trade or busi-22
ness (or, in the case of expenditures made by a 23
State, would have been expenditures made in the or-24
dinary course of the taxpayer’s trade or business if 25 VerDate Sep 11 2014 18:53 Apr 14, 2024 Jkt 049200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\H7849.IH H7849ssavage on LAPJG3WLY3PROD with BILLS 16 •HR 7849 IH
made by the taxpayer) shall be treated as a credit 1
listed in section 38(b) for taxable year (and not al-2
lowed under subsection (a)). 3
‘‘(2) P ERSONAL CREDIT .—For purposes of this 4
title, the credit allowed under subsection (a) for any 5 taxable year (determined after application of para-6
graph (1)) shall be treated as a credit allowable 7
under subpart A for such taxable year. 8
‘‘(d) R EDUCTION OF CREDIT PERCENTAGE WHERE 9
TAXPAYER EXPENDITURES LESS THAN 30 P ERCENT.— 10
‘‘(1) I N GENERAL .—If the expenditure percent-11
age with respect to any item of expenditure de-12
scribed under subsection (a) is less than 30 percent, 13 subsection (a) shall be applied by substituting ‘the 14 expenditure percentage’ for ‘30 percent’ with respect 15 to such item of expenditure. 16
‘‘(2) E XPENDITURE PERCENTAGE .—For pur-17
poses of this section, the term ‘expenditure percent-18 age’ means, with respect to any item of expenditure 19
described under subsection (a) any portion of which 20
is paid or incurred by a State, the ratio (expressed 21 as a percentage) of— 22
‘‘(A) the taxpayer’s expenditure for such 23
item, divided by 24
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‘‘(B) the sum of the taxpayer’s and such 1
State’s expenditures for such item. 2
‘‘(e) SPECIAL RULES.— 3
‘‘(1) T REATMENT OF EXPENDITURES RELATED 4
TO MARKETABLE TIMBER .—An expenditure shall not 5
be taken into account for purposes of this section 6
(whether made by the taxpayer or a State) if such 7
expenditure is properly allocable to timber which is 8
sold or exchanged by the taxpayer. The preceding 9
sentence shall not apply to the extent that such 10
amount exceeds the gain on such sale or exchange. 11
‘‘(2) B ASIS REDUCTION .—For purposes of this 12
subtitle, if the basis of any property would (but for 13 this paragraph) be determined by taking into ac-14
count any expenditure described under subsection 15
(a), the basis of such property shall be reduced by 16
the amount of the credit allowed under subsection 17
(a) with respect to such expenditure (determined 18
without regard to subsection (c)). 19
‘‘(3) D ENIAL OF DOUBLE BENEFIT .—The 20
amount of any deduction or other credit allowable 21
under this chapter for any expenditure for which a 22
credit is allowable under subsection (a) shall be re-23 duced by the amount of credit allowed under such 24
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subsection for such expenditure (determined without 1
regard to subsection (c)).’’. 2
(b) CONFORMING AMENDMENTS.— 3
(1) Section 38(b) of such Code is amended by 4
striking ‘‘plus’’ at the end of paragraph (40), by 5
striking the period at the end of paragraph (41) and 6
inserting ‘‘, plus’’, and by adding at the end the fol-7 lowing new paragraph: 8
‘‘(42) the portion of the disaster mitigation ex-9
penditures credit to which section 28(c)(1) applies.’’. 10 (2) Section 1016(a) of such Code is amended 11
by redesignating paragraphs (35) through (38) as 12
paragraphs (36) through (39), respectively, and by 13
inserting after paragraph (34) the following new 14
paragraph: 15
‘‘(35) to the extent provided in section 16
28(e)(2),’’. 17
(3) The table of sections for subpart B of part 18
IV of subchapter A of chapter 1 of such Code is 19
amended by inserting after the item relating to sec-20
tion 27 the following new item: 21
‘‘Sec. 28. Qualified disaster mitigation expenditures.’’. (c) E FFECTIVE DATE.—The amendments made by 22
this section shall apply to expenditures paid or incurred 23 VerDate Sep 11 2014 18:53 Apr 14, 2024 Jkt 049200 PO 00000 Frm 00018 Fmt 6652 Sfmt 6201 E:\BILLS\H7849.IH H7849ssavage on LAPJG3WLY3PROD with BILLS 19 •HR 7849 IH
after the date of the enactment of this Act, in taxable 1 years ending after such date. 2
Æ
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